# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十二条 (Article 212) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-212. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二百十二条 (Article 212)（生命保険料控除の対象となる年金給付契約の要件） — address `art-212` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-212 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二百十二条（生命保険料控除の対象となる年金給付契約の要件） — Requirements for Annuity Contracts Eligible for Life Insurance Premium Deduction caption: machine translation, not official art-212 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-212 **第一項** 法第七十六条第八項第三号（生命保険料控除）に規定する政令で定める要件は、前条各号に掲げる契約に基づく同項第一号に定める個人に対する年金の支払を次のいずれかとするものであることとする。 art-212/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-212/par-1 The requirements specified by Cabinet Order prescribed in Article 76, paragraph (8), item (iii) (Life Insurance Premium Deduction) of the Act are that the payment of annuities to the individual specified in item (i) of that paragraph under the contracts set out in the items of the preceding Article is to be made in one of the following ways. machine translation, not official **一** 当該年金の受取人の年齢が六十歳に達した日の属する年の一月一日以後の日（六十歳に達した日が同年の一月一日から六月三十日までの間である場合にあつては、同年の前年七月一日以後の日）で当該契約で定める日以後十年以上の期間にわたつて定期に行うものであること。 art-212/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-212/par-1/item-1 it is made periodically over a period of 10 years or more on or after a day specified in the contract, being a day on or after January 1 of the year in which falls the day on which the recipient of that annuity reaches the age of 60 (where the day on which the recipient reaches the age of 60 falls between January 1 and June 30 of that year, a day on or after July 1 of the year preceding that year); machine translation, not official **二** 当該年金の受取人が生存している期間にわたつて定期に行うものであること。 art-212/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-212/par-1/item-2 it is made periodically over the period during which the recipient of that annuity is alive; machine translation, not official **三** 第一号に定める年金の支払のほか、当該契約に係る被保険者又は被共済者の重度の障害を原因として年金の支払を開始し、かつ、当該年金の支払開始日以後十年以上の期間にわたつて、又はその者が生存している期間にわたつて定期に行うものであること。 art-212/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-212/par-1/item-3 in addition to the payment of the annuity specified in item (i), payment of an annuity begins on account of severe disability of the insured person or covered person pertaining to that contract, and it is made periodically over a period of 10 years or more on or after the date on which payment of that annuity begins, or over the period during which that person is alive. machine translation, not official --- ## Cites - art-212/par-1: 法第七十六条第八項第三号 → 所得税法 第七十六条第八項第三号 (Article 76, paragraph (8), item (iii)), art-76/par-8/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-3 (e-Gov law ID 340AC0000000033) - art-212/par-1: 前条 → 所得税法施行令 第二百十一条 (Article 211), art-211 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-211 - art-212/par-1: 同項第一号 → 所得税法 第七十六条第八項第一号 (Article 76, paragraph (8), item (i)), art-76/par-8/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-1 (e-Gov law ID 340AC0000000033) - art-212/par-1/item-3: 第一号 → 所得税法施行令 第二百十二条第一項第一号 (Article 212, paragraph (1), item (i)), art-212/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-212/par-1/item-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第二百十二条第一項第三号（生命保険料控除の対象となる年金給付契約の要件） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-212/par-1/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-075, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06